The New York Herald Newspaper, June 13, 1871, Page 6

NEW YORK HERALD. TUESDAY, JUNE 13. 1871.-QUADRUPLE SHEET. THR EMPIRE CIV. i IMPORTANT MESSASE OF MAYOR HALL, of a Year’s Local Legislation, Resume The Metropolitana Taxation and | How It is “pent. hat the New City Government Has Done and What It Proposes to Do. Statement of the Finances Up to May Day. Local and Federal Taxation Compared. ed Sale of City Property and the Pro bable Result Thereof, The Advantages of the Departmental fys.em of coverning. Yesterday afternoon, at two o'clock, the Board of Aldermen and the Board of Assistant Aldermen met for the transaction of business. The Mayor sent his annual message to both Boards, and it was, on mo- tion, received aud ordered to be printed, GENTLE N OF THE COMMON COUNCIL :— The city charter requires an annual message from or and reports trom the city departments. intention of requirement ts to furaish in- formation to our constituents, as well as to adora material for the practical co-operation of city ‘copies of these annual reports are hereto annexed. as it Is possible lo conform their sties to & period Which best agrees 2 de- y are thio. ucidation Tough in information ani do or explanation, before proceeding to general comments a few statistics sould be mised. New York 3 an area of twenty-two square mules y-ume miles of water front, about three- Hh stretch along the Hudson remaining one-fourth upon puy:en Duyvilcrees. ‘The ntreets, roads N23 IeAst vies. ‘Tivo hondred a wiles of are paved; - Nineteen th night at the p front and e and gazgiis ver light this area, wat Beneath the suri of Crotoa water pipes @ we accep! the iast icderal cen euusul wera, If more private hurougnfares: mr Tis claimed tat stabled or used withia continually traverse tt thein to ine opposite tie ihe number of structed tor 1 seven O'clock in re make provision tor et 10 its 1, $284, 000,00 usive of sp Muiog the same Worlh of foreign ®, Was loiported into od New York ¢ duties on i lusive of spec urities of the city and tts people led. New York 13 the cos It Peo! t muy be servicen mopolitan city ¢ elupment of mis e 1s here tu pe fou ube, poverty, Vee tat To the evil month yas well as the exc ones of our cily Ihe every ciliae contrivutes, Jt is misforiuue to NeW York population that, contrib uied (0, a8 1¢ 18, bY develops within ¢ Livery ot y rts of (he worla, local pride T Cliy Under Increasing dificulty. ems lo have its puipttand its clti- es of local loyalty, iC + east to act Kindly tc v! fellow citizens aud 1 Topographicatiy our city ts pecultar, becaus NM is Jong and narrow and locks cirenmferen of mmediate roral suburbs, The suburbs are really wiba divided trom New York by xiy per cent of the dail lu the adjcimig countrs, and while the i children are practically under the gov. of olher cities aid counties and even states, yess iuterests and securit persons and property of the Jawily nen are practically ander government of New York cliy, aud Mey ave mo} Lupressed to blame wheee Uiey have no doi } . ‘Thus, while ile city ‘possesses, as w from many of the foregoing reler¢ »pineni of commerce aud ner retlerences Unply how diticuit tl 1s to nd Low vexatious it is for rwers to try aud a perfect or universally uj on the gover city—ail of Which have been frou time to time complamed about and r jerred to in annual messages of mayors of both par- he eXisung municipal system Went lato oy iply returned then ¥ government. Its sys with that whit in the Unron. govern Whai is this system’ he Mayor. Executive dut } among many depe the weads of deparime! r appoint thelr — subordinates, n Council nents. The Comn or jegislative depart ment 18 filled by election. The oldest iegal tribunal— the Court of Common Pieas—is a court of impeach - ment, before which tue Common Council may pre- ter char the Mayor, ov the Mayor tn his turn prepare charg Howt rt »propriately take ¢ dn the reports. Some of (hes¢ depariments are con- tiolied by boards and comumisstoners, and com- ment contiuues to be made upon the alleged incon- sisiency of maintaining boards and commissions alter, a4 is averred, the advocates for independent cus governinent denounced them, But no one ever ‘id denounce boards and commissions per s¢ they have aways existed within our local gove meni. The opposition Was only to the centraized mode of ap ting at Alvacy boards and commis- sions of local control, aud without any voice what ever fiom local oMicers or coustituency in tie ap- pointinent. Itlogical and erroneous comments have becn made UY a be @ novel) mode ¢ levying by tax the ci ‘horized (and what Is supposed siimating, apportioning and and couuty expenditures. inspassionate examination, however, convinces that the systein is a jomary one. New York city Miways held, 1 this respect, an auomaious position. Hverywhere else local officlalé made up estimates and reported them to the Boards of Supervisors, and ibereupon the jatter levied taxes to meet those csti- mates, Heretofore the Legislature made up our tax budgeta, [tis true, the local authorities auempted to make and did submit estimates in Alba but hese were comparatively disregarded, “And it came 10 PAss ERC sion that wh taxlevy ap. peared it was accompanied by a horde of jobbers and claimants who, turned aside by the local vu horiues, sought to (and sometimes did) Lapose upon iy-lnformed raral legislators. THE BOARD OF APPORTIONMENT. When the Metropolitan Police law was enacted (\857) one of Its provisions created a Board of A portioument consisting of toe Mayors and Comp- jersof New York and Brooklyn and the Com- issioners of Police, Who met, estumated and fixe the expendtiures Jor police parposes in eacu ensu- lug year. They reported this auiount, aud it was evied by the Supervisors. The Court of Appeals held he wholo law to be constitutional Was found serviceable, and acc d by the press and — publ Other “metropolitan departments Health, Central Park and Fire) pursued a similar course for themselves in fixing estimates and axes, in the charter of 1870 the like pro- vision Was applied to the municipal departments of Police, Health, Fire, Bulidings, Works, Parks and Chartties and Correcuon, When the Legislataré as- sembled in January last only the expenditures for the icial, Aldermanic and Finance Departments, and for reals and Interest (ail these expenditures being deoned by law) remained 16 ve ciassided and re- to the Supervisors, Tt was, therefore, deemed judicious by the Mayor, Comptrolier and other city vigils, dud by a large auMbver Of holders of cliv The provision y end as nearly to tie close of the municipal | H | upon ‘an act Was Introlaced constituting such a | | able resurts of the eave naiture, to meur alarger debt } demands of the great bonds, anf& by many representative taxpayers, that ! procedures so generaliy acquiesced In should be consolidated, That instead of several Boards of Ap- portionment, each independent and Lot only acthag } Withont conceri, but interferingiy, there might be only one of adjusting and restratning power, That instead of disttbuting responstoility for expenaitures among tweaty oficils tad thea viding tiat responsibilll, with the Legts- lature, tt might be centrod in a few. There- pportionment, and naming as members ‘dof opp uptroier, the Commulssioner of Pabiic nt of the Departinent of Pub- | he Pe This selechon Was lade beeause each | one of the persons in those posts had held a varicty | or elective and appototive oMces In the city and county during the past twenty years, were the selors in public service of ail the city and county als, and were therelore presumed to Le bost and joughly acquainted With ihe wants and exigen- cies ol that service. The act also contained a pier b ston itmiting their aggregate apportiontneht to two per cent Epon & UXed valuation of property by another board—that of Commissioners and Assessments, composed of two democrats and two republican-—who had always fixed i aad Who had airealy approximately ascertained it before this proposition of apportion. ment was broached. There could have been limita- tion Made only by such a Board, because estimates had already been made by ihe numerous Board: aud only by the new system could adjustment an rednetion then be nade, Immediately upou the pro- | position becomiu pabdlie there arose mm certain quarters inconsis' aud iguorant denunciation. It Was inconsistent because it suspected joobery when the plan presented limitation of expenditure, and granted power to one Board in place of the un. linited power of appropriation existing tn several independent Boards. t was ignorant, because averring the provision unconstitational and unpre- cedented, When the like plan had been ten or fiteen vears tn constant existence and had uader- one the ordeal of constitutional challenge at the par of the highest State court. THE RATE OF FILED TAXATION. However tue plan has become a sintntory one, and | Tor two years, A modiile: i$ made before adoption because the chargeable to our city and county) were ascertained, Since the bili of Plan was inwoduced, to exceed in amount that for 1870, The rate of fixed taxation will therefore be two per cent on the aforementioned Hired valuation in addiuon to the fractional per cent necessary to pay the State tax excess just spoken of. The vmount of Hxed valumion is $1,075,000,000— makes $21,500,000, The excess 71 Over 1870 18 $1,800,060, so that Only g. 800,000 Will be raised this year by taxatton. of Which $6,741,956 18 will be needed for our pro- porton of State taxes, about six millions for in- teresi, about Lwo millions aud « haif jor education, about Uree millions ror police, abont a million for | public charities and correcuion and another million lor Department. The operation of ihe two per cent bill, so tar, in reducing expenses, in prevent- ing schemes against the Treasy and arresting tiroughout every department that tendency to ex- travagance which ts the pecuilarity of the age, even in private life, has proved a perfect answer to the frenzied attacks that were Wace upon it. It was to be the Behemoth wh.ch would trample down civic liberty and devastate our parks. It was to enrich | all oMictals, corrupt the schoo's, poison our foun- taina of charities, and ultimat place the city in | the Lands of a vigilance cominittee, | Considered in & partisan aspect this imitation of responsibility and taxation by the tio per cent 1 impohuc. it concentrated responsibility penditure, which hitherto had been shared In | undefinable proportions by te members of the Legislature, the Governor, the Supervisors, tle mem- | bers of the Comn yuncll and a variety of city clals, Stich concentration of respoustbiitty, of » HOW heids local j leaders to the strictest | accountability to ue people. It was a measure de- by the people, and it had the ef. at least of repressing a score of claims and jobs, Bat the presant was not ua favor- the Maye Works the Pres ni <= abie time to initiate or to practice great economy, During the last some of the irr taken econo el provements, Hit n years the extravagance of ole departments and the mis- rs had developed deficiencies, 18 Ald JOUS, aud had postponed necessary im- ‘The consequence has been that the government iound Itself a legatee of all ynsivle extravagance, and, at the same time, a trustee for developing, and at enhanced cost, improvements that, in Justice to our successors and posterity, an no longer be postponed, The Mayor pelieves that the peopie are wuling, if they see avall- in order to improve the water front, repave streets, , supply defe-ts in sewage ana means of widening, cutting and extending streets, adapt thoroughfares to the Luture merican metropolis. A mil- lion of dollars shonid be used for repaying the cob- bie stoned streets in the districts east of Bowery and south of Cal street. An equal sum ought to be expended for dramage and extending sewer heads into the river. It is just that old portions of the city should have their Croton malas renewed, and ob- sled O° larger supply for water, There- er much the people demaud economy, however many of his oMeat associates ditter rom him, the Mayor is not willing to go on record finish boulevard: without @ in behalf of posterity against want esicht and geaerosity which so of taxpayers of to-day display whose cClamors the tty oiicials have | Wii economical endeavors, Lf twenty | millions could be expended within the next tnree During the ten mouths pre- | of New York own or rent their | cceptuble mimicl | | tslative experiments | luvestments of t | Reece! ! inking, Cash balance to credit 1870. rs New York city, at the expiration of that time, enovated, Aud the increased thereby given to assessable property, and mal atiractions afforded to trade and especially at pottions of the city whieh have beg) long neglected, would almost immediaicly nten the burden of taxation by better distribut- | it. Outery agamst “plunderers,” ‘joubers,"’ gh taxation,” “ruinous expenditure,” &e, been heard iu New York for forty years. Of co the outcry Increases in volume as the city expands, ! one Who doubts the stereotype character of ould be entire’ valuatlo dc Historical 1 journais during the FINANOR. | The Comptrolier’s Report comes down to the end ! of the fiscal year, December 31, 1570, but substan- ually the City Finances upon May-day may be summed up thus:— CORPOLALION OF THE CITY OF NEW YORK. State of the T anu yy. t4 from January | vo April 0, 1871 & 14,001,945, Deduct amount of over draft December 81, 1570... 967, Pay! Warrants drawn... en) Balance iu the Treasury April 20,18 L $48,016,796 51,482 847,985,564 000 1,745,500 41,710,864 | Outstanding April 99, 1871... ‘Vemporary debt, representing bonds issued to provide means for payment of awards for opening streets and tor expense of imprc punt Decem d + -1B10,521,100 Onterantin This devt i Amount outsiand Taese bonds were re: Kee nt issued to April 80, * 774,300 ble at stated periods, from October 1, collected, 1671, wo January 1, PHT BLN 3 1. Sivking Fund for the of the City De Capital of thts fund December #1 19 | Increase wince, to April 30, 187 18 | Payments, expenses, &o Waier stock redeemed. | Capital April $0, 18 2.—Sinkirng Fund 70: the Puyme of this fund, Leas payments.....ce000+ Credit balance April 39, ‘THE COUNTY OF NEW YORK, Stele of the Treaenry. Balance in the Treasury December 21, 1*70. eipia from January 1 to April 4, 1871, PTRSTATT + 6,042,723 2,4 418 Tota! os ssessees Payments—Warranis drawa Balance in County Treasury April 30, 1871 Lela of the County of Ne Funded Debt—Amount December 1870. Amount gf Stocks and Bouds issued sinec, to April 80, 1871, ae follows — New Count House stock No. 8, tenued under tax levy of 1 ‘ Assessment Pune Total April 30, 1 Amount outstanding Decem Reteeu January 1b, Is?h.. Revecmuvle December }, 1671. Totals». »sviary Amount Issued ip Amount redeemed Outstanding April 90, 1871... Surprise has been superficially sca e ee $10,808,000 expressed why the ‘sinking fund for the redemption of te city debt’ are not gancelied aud the principal of the debt reduced, But when the object for which the fand was originauy established is understood, it will be the investments must continue until debt is ready tor liquidation. The ordinance creating the tund declares that {he moueys recetyed from certain specitied sources are hi y pledged to and constitute a fund for the redemption of the city debt, until the whole of tue stocks of the olty of New York shail be flualiy aud fully redeemed." The same ordinance directs the Commissioners to invest the moneys which shall accumulate tn cer+ \plo stocks, making it imperative, however, for ; demption of | perfected. tief, at all times, to give preference to the stock of tue city, Uf the same can be procured at a reasouable rate, The ordinance also eciarca that thé city stock purchased by the Commissioners shall not be can- celled by thei until the fiual redempuon of the sald sluck; #ud ali iolerest acoruiag thereod sual ted to the sinking fund for the re- city debt, ‘The ordinance created a comulative fena for a specific object—to wit, “the redemption of the city debt—and that fund Is not to be abrogated, tn part or whole, until the entire city debt can be fully paid and cancetled. ‘The net proceeds of all real estate sold, and all the other revenues to this fund, have been officially pledged to Lie holders of the »tocks of the corpora- ton for the payment of their stock at maturity, and Units pledge cannot be withdrawn without a violation of the public iaith, and such a violation of the public faith of the corporation would teud not ouly to de- preelate the yaiue of the stocks of the city now out- standing, but reader it diMeuit to negotiate futare loans on terms advautageous to the city, - “ie Besides, wf the accumuiations of Ymore than twenty-ilve years in this fund, so diten referred to in the public documents 6f the Department of Finance as held beyond ali contingeucies for the redemption of the city dest, are cancelled and tne a thus officially made and repeated to the holders of the city stocks violaied, It would create a disiruss ia the pudtic mind, and espectaily on the vait of trast companies, savings bauks, trustees and foreten stockhoiders, A result of which would be that lorge amounts of stocks must come upon the market, f0 be disposed on at prices far below thetr real Vuius, dnd cause loss to those who have tn- vested trast and other funds In the securities of the corporation, aud relylug upon the pledge of the assets of the sinking fund 93 a guarantee for the payment of their tavestments at maturity or of their ready siie, without loss, in case of necessity, What compensating beneflis would accrue to jus- tify au interference with this fund, in its preseut prosperous condition, by cancelling fits assets, m Whole or in part? ‘The investments i city stocks are infact, if not m form, a reduction of the city debt ina tike amount. They are held or this specitic ieee while the revenue arising therefrom as nicrest goes to increase the fund for tie entire re- demption of the city devi, the same as the rental revenues of former real estate before it was soid (now represented in | hese assets) used to be pledged to tins object, The net city funded debt 18 unilormly stated as the bulance remaining after deducting the entive assets of this fund. The only possibe compensation that could be tmed would be the sual item of taxes for interest on these investments. Even were this so it would not meet the case, as a much larger amount would be re (uired to be raised by @xation (if these asseis are cancelled) to redeem the stocks of the city, maturing from year to year. ‘The credit of the city now rests on & firm’ basis, because It has been Irequently demonstrated that the sinking fund, as now constituted, with Its ac- cumulauions from luterests on its juvestments and other sources, will be found amply suiticieat to pay the city debt as it matures without resort to taxa- tion for a dollar for that purpose, except as provided for in the case of Public Education stock and Fioat- Ing Debt Fand stock, The (und for reducing the city debt ts apart from, and an addition to the im- mense property possessed by the city, and in on. taining which @ large portion of this debt was in- curred, tuereby making the debt an investment. In the city report of the Comptroller (page 6%) will be found an exact calculation regaiding the mode and Une of this ultimate extmoiton of the city debt. DEPARTMENT OF TAXES, The Department of Taxes and Assessments is composed of four Commissioners, appointed by the Comptrolier ot the city aud county of New York in May, i869, pursuant to chap. 898, laws of 1869, HS act reorganized the department, ana was im- peratively demanded of the Legislature in order to enable the department to exercise Its important funcuous wituout question as to its autuoriiy to act. The Commissioners of Taxes and Assessments have the power, and it is thelr duty to asc a 1 1x the amount of ali the taxable property, nl aud perseuul, in the city and county of New ork. This duty requires the utmost caution and deli- cacy as well as vigilance on the part of the Com- missioners and their deputies, as It become tie tu- quisitoria: power of tie local government to dis- cover the property liable to taxation, and the equaliziug power to adjust the burden among our people so Ulat no ONe shail pay more than his proper share. Upon the valuations masle by the Commissioners the annual tax is levied in the form of a specitic percentage, and upen te authority of the Commis- sioners to act depeuds the right ot the country to regularly pe ca | the tax imposed, and tie lien of the unpaid taxes upon the real estate in the city. Owing to the cone fusion which had for ten years existed as to who righduny held the ofice under various laws that had been passed, and under various decisions of the Court of Appeals upon the constitutionalty of sonie of these laws, the Legisiature, upon the petl- ton of leading citizen: ssed the act of 1869 above referred to, authorizing We Comptroller to appoint four Cominissiouers of Taxes and Assessments. ‘The present incumbents were appoiited and were selected hy the Compiroller equaliy from both politi- cal partics, so as 1o take te arbitrary power of taxation out of the sphere of politics and make It, What It should be, a purely business function, The department has been thoroughly organized, and is one of the mest emicicnt in any city, giving unqnailiied satisjaction to our citizens, ‘The report of the Commissioners is exhaustive on | the subject, and cannot Jail to prove deeply tnterest- ing to all who participate tn the direct support of te local government, A comunssion, composed of Messrs. Anthony J. Bicecker, Courtiandt Paliner and Adrian 4. Muller, 1s how engaged in compiling a tabular estimate of real estate owned by the city. Pending its reception the Mayor eXiracts a general estimate made edito ally by one of the datiy payers of republican polit but he is of opinion that it is an estimate too muni- mum in yalne:— 1'n4 while the city has suffered by irresponsible misgovern- ment it lias eld a large estate of its own, which has grown in value far more rapidiy than its debt, and which probavly worth, in cash, five times as much as it o Instance, at the present prices of land and hous cliy, conipetent surveyors represent the foliowing as a low estimate of the public property held in trust for the people by ‘our muntefpal rulers :— The Cental Park, containing 11,000 lots,at $10,000 at least... Twenty smaller park Ten public mari volte Uae. d Brookiya lot 1,500,000 Seventy piers, North and E 8,00 Croton Aqueduct property. 22 108.000) Fire Department—land, bul 8. 8,500.00 Police stations, Ae. * 1,500,000 Public education—land and’ buildi 6,000,000 ft with jalands in’ th Courts, prisons and the li East river...e...e++ Total... Thess éetimaies do’ not Include ‘aby p n of the istands, in view of the opening of the Heil Gate chan- nel, nor of the improvements projected by the Department of Docks. But {tis contidentiy expected tat pians now betore that department will make the piers and the new lots in con- nection witu them almost as important a source of reveane to the city as the Erie Canal ever was of income to the State. It {s true that but a small part of all this property 18 likely e to be sold; out the city debt isa Hen upon itall, sothat the pos Sesion of it sustain the public credit; and, besides, It te property in actual and productive use, and the only reason why it will not be sold is because {tis more valuable to the city as a whole for public than for private purposea. It has been urged that the city should sell its plers and 1mprovanie property, and only prepare and en- jorce some uniform scheme of improvement, Butif tus were done there would not come a uniform time | iu which the improvements could progress or be Besides, the improved piers would seil for a very much larger fed than now, even adding the expenditures with interest, There have recently been made attacks upon tne city credit, which originated in tue zeal of sub- agenis of the government, appointed to place its | new loan on the market. It is fair to ada they were discountenanced by tne Secretary of tie Treasury. But the best answer vo them is that the Mayor and Comptrolier find it the easiest of their duties to negotlate, both at home and abroad, jn smali or large Sums and at handsome premluns, ail the bonds authorized by the last Legisiature. ‘The fiscal books of the city are always open to 1is cred- itors, but the Mayor 18 responsible tor often refusing vheir access to Irrespousible persons who desired to examine accounts for undoubted purposes of mis- representation, either by concealing some details or distorung others. Such 18 also the policy of the federal government at the Custom House and the ‘Treasury. And because the accounts and resources ot the city are found to be correct and ample, it is that city creditors retain or renew their loans, and shrewd bankers afd corporations make request for city securities. ‘The rate of taxation in New York city has never been so great as that in Brookiya, Boston, Pluladel- phia, Albany, Syracuse, Rochester and bmn other cities which could pe named, The attacks upon what is called our excessive municipal taxation generally proceed from men and writers who could better smprove thelr tame and vindicate their disin- terestedness should they turn their attention toward the oppressive federa) taxation inaugurated under auspices of the p “of to which they belong. It has been at. over and over again by them hat our city taxation was more than double per capita than the national taxation. To refute this absurdity the Mayor presenta a table, in which is shown an estimated consumption of commodities for the city of New York, the national tax charged thereon and the amount of taxes indirectly collected on the million of Inhabitants in New Yori ESTIMATED CONSUMPTION OF BUNDRY ARTICLES IN THR CITY OF NEW YORK TAXED BY GOVERNMENT. | | Amount o | Estimate — Cow ee ee | ramption Pes | PMY Pe feter-|ort, Gor anew and Mono polis. 7 per tow $42),000 ton, 840,000 bgt . 40), 000 pe 709,000 $2,000,000 worth. |Av. 85 p.c...| 700,000 2,000,000 worth. |Ay.40 p. c...| $00,000 - {9,000,000 tons .../81 25 p. ton. 000 1,000,000 de. per'ib.-:| | “goo'an 21,200,000 Ibs. H brandy, &c....|100,000 | ie 800,000 + 100,000 The. } 825,000 1,200,000 as city pro- (| portion, | 8,000,000 a 609,000 10 «| 1,500,000 rel D pe gad betel nals | - rimmings. 00,0 «0 " 3,800, Silk dress doods, a iene’ mixed with! | Other material. | 4,000,000. 666.44. /00 Pr O..seee | 1,000,000 Cloths, woollen, | wor ree 10,00,000,....4.... [86 p. ce. a¥....| 5,000,100 v0 HO P.O. WR eee} ing mai welding \ ‘ | | elty tax, therefore, on that m Amount of gt! Extimated Cnn. ar Unters|crted, Gon= lumber, Biate, paink, gh Av. 25 p.c../ 6,000,000 Printers’ paper ‘and stationery 20 p. e. 2,000,000 Bait... . 2, léc, Pp. bush , Bue, 000 Boois and shoes [onb'd 75p p.c.) —* 450,000 Foreign — dried| ‘These estimates are much under the mark. impossible to enumerate all articles, It may be fuiriy assumed, however, that by the oppressive system of federal taxation this great city is an- pually mulcied in fifty milhon dollars of taxes. How mnch more our citizens pay into the pockets of a few favored classes, through enbanced cost of domestle manuiacture, It 18 impossible to estimate, ‘rhis unimpeachable statement gives opportunity for a fair comparison as to whom the national taxes fall upon and on Whom the city taxes press. The city tax 18 composed of two kinds, the real propery tax and tie personal tax, The latter does nct fall on the poorer or working classes, But the former 13 held up as oppressive on them, inasmuch as it falls on rentals, ‘fo deal with tuls tax fairly it is necessary to fix ® rental basis, Now, the rental Value of real estate in the city of New York las been estimated by experts, on the yalualion of theyTax Commissioners, to be at the very lowest one hundred and Nity roiliion dollars per an- bum. Thus they value the real estate at $768,000,000, Their standard of value is less than the real market value, A tax of two per cent upon the above sum would amount to about $15,000,000, which latter sumiis about ten percent on the rental values. A tenant who pays $200 rent a year would be, on such figures, Hable through his lamilord to a& tax of $20, But let us compare this tax with the Jocal tax of a@ tenant wio lives in the so-calied honest and richest city in the world—viz., Loudon, An odicial return of the local taxation actually col- lected tn the year 1866 (the latest period at hand) in St. Marylebone, in London, shows a tx rated on the rental as foliows:— On pound of rental elute, Poor rats........++++. General rate, street lightio Sewer rate. Chureh ral Metropolitan Total..... £0 4 Wig —on the pound of rental, or 19:37 per cent on the rental. It therefore foliows that if the London tenant tn- habits a house at a yearly rent of $200 he would have to pay $33 74 lucal taxes, or nearly double ine New York rate. It could be, however, statistically established that the average rent is really about one-seventh of a mechanic’s earnings 1 our city. ‘Liigs, a man, in order to pa 90 rent per annum, ought to earn 1,400, Tne average rent of the working classes 18 2 40 to $2 60 per Week, or $130 per annum, The t useful class Of citl- zeus is, or should be $13 per annum, which, if di- vided as per usual rate of « family of six, would be $2.17 per capita. Then how does the national taxation compare Withall this? Say that a family, con aduits and four children, consume of five articles (as actual statistics average in a fawily whose head receives $700 a year wages): [amount | Per Week. Duty Shgar and molasses,.) 1 26/Average, 60 per cent, 51) Averae, 8 per cent. 7 |20 per cent, 410 per cent. | $125 per ton, and in. cluding protection. The tax, therefore, paid to government by such a family, $1 8244, 18 $68 64 per annuum on these sim- ie live articles of necessity. Of course there has to ¢ added a taX on clotiing, houselold articles, liquors, tobacco and a hundred other articles; and {t is fair to assume that a mechanic, with six in the fainily, 18 taxed by government at least $100 per annum, or fully one-seveuth of his earnings, or $16 66 per capita, or nearly cight times more than he is taxeu by the cily In which he lives, Besides, 1tmust be remembered that the city gives bim something for his tax, such as iree schools, hospital service, health lezisiation, police protecuion, use of parks and water, &c., While the government gives him nothing in return beyond extending over him tie ggis of its military protection, It could be furthermore shown that while the city taxation, as a rule, falls heavy on capitai, great m- comes and stately maasions, the government taxes tall solely on the labor of the country and m a most ridiculously small degree on opulence and wealih. A mechanic earning $700 per annum aud being six in a iamily, as before shown, pays to the national government $68 64 tax on iive arucles—yl sugar, tea, coffee, soap, starch aud coal—which aiwne ts about one-tenth of his Income, Suppose next an instance of a rich family consist- ing of six, whose income js $100,000 per aunum, what would their nadonal tax be on those five articles? Suppose them to use or squander three lines the same amount of commo.ites as the first named family—‘or instance, 25 tons of coal per fnnuin, 150 pounds of Coffee and 75 pounds of tea. ‘The tax per annum for the rich family wouid thea be $205 92, which 13 a four hundred and eignteth part of the income of $100,000, or, inan income of $10,000, AbonL Oe forty-elghth pari of the tucome. Sappose, again, a city infiltonnaire to consume, during te year, ten dozen of the best champagne, costing $300; the government tax thereon 1s $6 a dozen, or $69, which 1s only 20 per cent on the gross amount, Suppose a city Mechauic to use two gallons of whiskey per annum, at $1 per gallon; the tax ‘hereon 1s filty cenis per gallon, or luv per cent on the gross amount. Under these iiustrations what logically becomes of the absurd charge tuat by comparison with fede- ral taxation the munictpal is oppressive? It is in contemplation to dispose of much city | property, such as plots ai buildings heretofore Used by city departments, as well as market and pier property. It 1s believed by the commissioners of the sinking fund that at least $6,000,000 can be realized to the fand for extinction o1 the city debt by such asale. Within the next year the intention of the commissioners of the sinking fund will assume @ practical and serviceable shape. It is desirable that the property now used for markets should continue to be so used, but in the hands of individuals or compa- nies. It has not been the wish of the city authorities to embarrass markei privileges of propertiy, but only to disincumber themselves of the troubie and ex- pense of publicly maintaiming markets after de- velopmenty of public economy have shown that im- dividuals or private corporations can better dis- charge market duty than can a manicipal corpora- tion. Indeed, treating the market trafic as ab ness, why should the city carry (hat on any more than apy other species? POLICE, Next to city finances the subject most important to the public Js the maintenance of good orsver ana the suppression and punisiment of crime, Itis & partisan fashion to cali New York city tue wickedest one in the civilized world, But notwithstanding that the refuse vice and crime of every town, village aud city of this country, and of those of many foreign countries, 18 substanually drained into New York city, it has aless percentage of crime cou- mitted every year, m proportion to the number of iis inhabitants, than ls committed with the majority of the New England cities, Citizens who will take the trouble during the next two or three months, wile reading the newspapers, to observe and number the accounts of crime and vice frum places elsewhere than in New York, will not need statistics to sup- port these averments, Our very homicides are, with rare Naratenert the results of chance-mediey and accidental encounters. For reports of cruel grudge- cherished murders and abominable, romantic or plotted crimes, the sensation press-search elsewhere thun in New York. The Boston Advertiser, which is not a democratic newspaper, recently comment- ing upon the result iu the Foster case remarks:— ably, and in spite of the general impression to the contrary, the way of trangressors who fall into the hands of the law in New York is harder than in almost any other city in the country. Governor Boflman, when City Recorder, made himself a reputation, which ¢ jacket bi worthily sustained, as a terror to evil doers, and ex-Govern Mol once remarked that he believed that to Hoffmat Hackett ‘and City Judge Bedford, New York was more in- debted than to any other three men ahe had ever bad for the repression of crime and the strict and rigorous administra- tion of justice. Since becoming chief magistrate of the State Governor Hoffman has rarely exercixed the executive clemency to save or rescue crimiuais from the judgments of the courts. It is algo a stereotyped partisan charge that crimi- nal complaints, capable of betug perfected by con- viclions, are pigeon-holed vy the magistrates and the District Attorney. This is a groundless fabri- cation. For instance, at the time when the present incumbent of the mayoraity resigned the District AttornersiMp, after twelve years of almost continu- ous service, he 1s sure there Was not one untried in- dictment, or one untried complaint in the prosecu- tor’s office, for the non-trial of which, either by in- fripsto evidence among the DABORS, OF by extrinsic vidence éasily procured, there did not exist some absointe reason, founded yn dofects in the jaw or in the charactér of the evidence, or in the absence of witnesses, The present District Atiorney asseverates tie like fact as to his office and Na ed ed proof to the contrary. Agganieved complamants and even malicious ones hold such ready access 10 the public ear through communicu- tons in the public press that if the assertions here disputed had been true neither of the District At- Vorveys would have found his social reijations as agreeable as thoy certainly are. It has been alleged that new-born zeal against crimimais exists. Can any citizen, however, recall the case of one dea- perado or culprit whose crime (anless shrouded in n incomprehensible mystery) has not for years and years Lat ed exemplarily dealt with as criminais are now ‘The report of the Police Department makes a good exhibit. But the time ts at hand when the citizens must endure an addiuonal tax of a million dollars Roe to Inaintain 7.0 or 800 more patrolmen. ‘ue police report states the mamber of the force at » (there are nearly 10,000 in and around London ,) which gives one policeman to only about every 400 of our inhabitants, computing upon the last census. ‘The ordinary diMeouitles under which even a large force labors appear to be well stated in the follow. ing three paragraphs, quoted from areccent London e(ropolitan report: — Aayatem of beats ia tndispensable to every police aystens. although open to the obvious objection that every point in the beat is necessarily uncovered for a jonger or shorier pe~ riod, aud that no one knows wuere to find & policeman when as arule, that go ori le goupuibied when Scmenmaeser Policeman is {n aight; ubiquity betng fmnonsible, activity ‘telligence muss as far as possible supply 18 place, and vlop these qualities to the utmost is one of the great do- Aiderata of any police system. tection of crime fa, after repression, a most important of the duty of the police torce. at the best the police make clean the outside of the platter; the tmvrove: ment of the morais and manuers of tne people must be lett to higher agencies, and practically, the police cannot hope {fo go more than prevent a cerlaim’ proportion of erline 1m such an enormous aggregation as London. in the police report ‘The bumber of arrests stayed seems great, But it must be remembered that tuese statistics embrace repeated arrests of the same per- son during the year for vagrancy, drunkenness, disorder and the lighter offences. But the report of the Police Board 18 #0 elaborate that it would be wee of time to mduige im comments. Indeed. thi by my well be sax * the reports of all the other departhhents. All of them deserve the most attentive perusal. They would each and ail be here summarized if it were not certaio that the reporters for the press will discharge that duty to the public better and more disinterestedly. PARKS, That from the Department of Pubitc Parks will be found peculiarly interesting. The citizen who walks or drives about the island, however, may wiiness for himself how materially and favorably this de- partwent, by 118 Works, as reported to the public. Tbe Park Commissioners have literally fultlled their expected duty “of making the waste places glad.’ They have discharged their re- | sponallisy with taste and economy. When the old Board left Central Park as a lega to the new one the advocates of the former clalinet that this Park would now go to ruin. But its widened roads, Its new paths, its improved dratn- age, its newly opened landscapes, its universaily neat appearance, ity creased admuistration to preventing disorder, its museum and its new plans, carry with them many reasons for the pre- valling approval of the populace, With any set of men who have done well, but must give placa unto others, it ts natural to indulge Mm appretiensions wvout successors. Few indi viduals encounter even death without wondering how will tue world progress without them. But even copy books iniorm us that what ian has done man can do, mortilying ag such a reflection may be to one who hopes to best keep his memory green by preventing others trom sharing in or emulating his owa greatness. FIRE AND HEALTI, Not @ suggestion of complaint has been made throughout the year agatast the Fire Department, It 18 universally appreciated, The Health Department (warring as It pecullarly does and must against personal liberty and property uses) las also Won eacomiums from the citizens, WORKS, The Department of Public Works is Just now a costly one. ‘The foresight of its eminently executive | chief last summer prevented great disaster to the city from threatened insuficiency of water supply. 1b 18 absolurely necessary that he should in this year acquire all the water property possibie in the coun. ties ributary to New York in order to provide not so greatiy for the present as for the future, and that uot ouly of Manhattan Island, but as well of West- chester county, Wlien the metropolis shall absorb its growing towns, It 1s also necessary that he should make large ex- penditures jor repairing sewers and relaying and extending Croton pipes. Tae old croten boards claim credit for economy, but they receive the Credit | While there is a great debit to Weir foresight. It is due to the eminent engincer in this departinent, Mr. Eaward . Tracy, that the Mayor should emphasize in an official document the popular verdict to Mr. ‘Tracy’s astuteness, skill and practical ability in his great protessiv: Docks. ‘The report of the Department of Docks and that of its renowned engineer, General McCielian, has, in ovedience to popular demand, aiready been made public to the press; and it has been as favorably commented upon as its great value to the city de- mands, As this departineut is a new and a very im- portant one, the Mayor takes Occasion to make | especial comments regarding 1ts operaiion. For a long scries Of years the wharves and plers of the city of New York have been imadequate to accommodate the commerce of the port. Luis has resulted, in great part, from the want of legizlation to enable tie local government to inaugurate # broai and comprehensive wharf and pier system. Although the attention of the | Legisiatare of the State nad been called often to tals subject, and although, year by year, the great commercial interests of our city became more clamorous for the introduction of a whart and pier system commensurate with the magniiude of our trade, yet nothing practical was done in this di- rection nau the year 1670, When the whole frame. work of our local governinent was remodeiled. Among the most prominent reforms introduced by the cily charter Of lasv year Was the creation of the Department of Docks, with full power to lmprove our river — front. mune diately upon the organization of this departinent the work of thoroughiv repairing all unieased cor- poration piers and bulkheads was commenced, and | they now present ap appearance most creditable to tie ediciency of the Commissioners of Dock But by far the most Important Work of the department, a work im wich every person and every interest on this island 18 coucerued, has beea the preparation and adoption of a pian for Improved Wharves and piers. Since its organiza- tion the department has been engaged in making the most extensive and careful surveys of the whole river front; in recording the phenowiena relating to the action of the tides; In making soundings and borings to ascertain the character and contour of the bed of the rivers around the island; in examining che eect of currents, aud a making such other general surveys necessarily preceding the adoption of a pian. Ali the surveys and examinations have been made unter the immediate and personal direction and supervision of General MeCiellau, the Engineer-in- Chief of the Departinent of Docks. After the most , careful consideration of the whole subject the fol- lowing general plan for the tmprovement of the river iront has been adopted:— ‘ A permanent buikiicad wall of masonry will be constructed and the bulkhead line carried out, so vhat on the North river a strect of feet in width wil be obtained, and on the Bast river of 200 feet to ‘Yhirty-first —sireet, and from that point of 175 feet, except that around Corlears’ | Hook from Montgomery Street to Grand street the | river street will be only 150 feet wide, From this bulkhead wall, at distances giving sitp room for handling the largest ships, piers wiil be extended in Jength = about feet, and in width vary. | ing from 60 feet 9 100 «feet. = These | piers will be _ built various materials, either preserved wood, stone or iron, in order to test the question of cost and convenience; and whichever material should be found most desirable, taking all circumstances Into cousideration, will, of course, be adopted, All the piers will be so built as to be capaple of sustaining two, three, or four story warehouses, at the same time leavin lear pas- sage for the flow and wash of the u The most modern conveniences for the quick and easy handling of freight will be adopted, New York city possesses an anchorage arca of 11534 square miles, Of which twenty-seveu aud one halt square miles are sale and avatiable, The whole water front of the city that can be used for commercial purposes is about twenty-five miles, The number of piers at present ts 166, of which sixty-one are owned by private parties and 105 by the Corporauon. The wharf facilities of the city at present are as follows:— | North river, from the Battery to Sixty-first street, a buikhead with au aggregate length of 25,163 feet, and an aggregate length of piers of 31,229 fect, with 4 pler arca of 1,608,624 square ieet, Jast river, from tne Battery to Fifty-firat stree’, a | buikhead with an aggregate length of 26,494 feet, and an aggregate lengtn of piers of 19,139 ‘feet, with a pier urea of 710,644 square feet, ‘Thus the bulkhead and plers give a wharf line of twenty-eight and # half miles, wiih a pier arca of 2,822,665 square feet, ‘The pian of bulkhead and piers, as adopted py the Department of Docks, gives from the Battery to Sixty-first street, North river, a line of bulk- head of 26,743 feck and a pier Jength of 37,529 feet, with a pier area of 3,326,600 square feet, and from the Battery to” Filty- first street, Basi river, a line of bulktie: of 27,995 feet and a pler length of about 28,000 feet, with a@ pier area of about 1,780,000 square feet, thus giving altogether wharf lines at waich vessels can le of about thirty-seven miles, wlth a pier area alone of about 5,105,000 cere feet. Thisis an increase in wharf jine of about nine miles and in pier area of about three million square tect, With the increased facilites that will be adopted for the handilng, storing and shipping of goods the buikhead and pler area will easily accominodate whatever amount of commerce shail seek our port. The plan adopted refects great credit upon tne Departinent of Docks, {t Is simple and yet compre: hensive, INSTRUCTION, The Department of Public Education was formerly @ city department. Recent legislation nas again made it one. Two years ago every newspaper in the city urged that all oficers having charge of education ought not to be exposed to the scrambles Of the Mallot box, The last Legislature heeded such a strongly expressed wish, The oficers (Commis- sioners, Inspectors and Trustees) in the Departinent of Public Instruction will hereafter be ePottee by he Mayor in the manner common to all other city jepartments, Its total expenditures for all purposes, including Fee. on account of appropriations made in 869 Of $117,715, and to corporate schools of $77,876, ‘Was $2,733,591. The whole number of puplis taught during the ear In all the schoois under the jurisdiction of the Poctin Was 209,764, wu imcrease over 1869 of 4,782 ‘The total fund which by law was placed at the dts- sition of the Board for 1870 and 1871 was 7,050, 702, ‘Three million one hundred and thirty Dine thou- gand eight hundred dollars was the sum paid by the city in the same period for the support of the schools of other portions of the State, in addition to the Jarge sums raised for ite own schools. By careful estimates of the actnal requirements of the system for these two years the Board asked from the Supervisors of the county only the sum of $5,178,600, jess the amount of the fund, $1,451,202, Which is claimed as an act of economy, appreciable by those citizens who are disposed to look at the operations of the Board without prejudice. The policy was inaugurated for the future of put- chasing sites and erecting buidings when needed, with we authority of the pope th by moneys to be raised upon city bonds, thus relieving the pre- sent population from the main cost of these and dis- tributing it among the future generations, who will realize in 4 much larger degree the benefits Ww low from them than the present one can, Another prominent improvement claimed is the establishment of the Normal College, ior the higher education aud training of female graduates from the grammar schools, with the design of providing femule teachers properly fitted for the services re- quired; it had an average attendance In 1870 of 50. {see annual report in appendix to this report). Awodel primary sghogl las beom established tn | Schools ot ali | force to Manage the various tMstitutions, | not to give , the taxpayers, | patentee—can bid? | eraim the history of New connection with the Normal College, for tratning by actual service the advanced pups of Une college Ua the methods of Weaching. ‘The course of studies has been improved by the imtroduction of an edleient system of instruction in the German language, by the abolition of the supplementary grades, and by wodifications im the studies of some of the higher grades+im the grammar schools, to meet the standard required ior adimission to the Normal Coilege; also by the mtroduetion of slate writug and writing in copy books into the primary schoois and departmen's, increased atiention also being given to object teaching, Provision has also beea mae for effective instruciion of the pupils: of the grammar departments in the elements of natural science, With a view to the training of the observ faculties, and to imparta taste for the study of those sciences upon which depends to so great au extent gor {ubyre progress in civilization, Corporal punishment has been abolished in all the Schools, und some substitute therefor ts under com- sideration by a committee of the Board. The City College, in charge of thus Board as trustees ex-ofic'o, has received much attention, and an improvement commenced by arrangements for ereciing a building for the accommodation of te introductory classes formed of the annual gradu- ates from the common schools, where students may be prepared for the studies of the college proper. he Whole number of schools within the jurisdic- tion of the Board was:~ 1 ee i @ aay} 2 a6 Colored schools, boy: ri { Colored evening achools, boys wad giti a Total entablished by Board of Education, a Corporate schools seen eee, Total schoo! ceeceem er gpreenteyrae ‘The entire cost of the evening schools tor the ye: ‘Was $115, 6: ‘The entire cost of the colored schools for the year (including alteration of No. 2) was $53,570, ‘The whole number of teachers empioyed in all the rades in December Was 2,787. The vaiue of the real estate held by the city for Public school purposes in 1870, as estimated by the department, 18 $8,977,000, and the Mayor estimates its porous property to be worth one million more, ‘The management of the schools receives popuiart appreciation, and has been cordially commended ia all quarters, without regard to julitical opmions, CHARITIES AND CORRECTION. The annual report of the Department of Charities and Correction 1# always too interesting and valua- ble to be avridged. None but the maliciously ine clined ever deprecate the appropriation of money Which these city charittes expend from the public treasury or charge tue heads of this department With extravagance or dereliction of duty. ‘The prisons, almshouses, workhouses, various hospitais, lunatic asylum, inebriate asylum, bureau of oat door poor, with’all their various branches, combine to give the Department of Charities and Correction the management of what may be well termed a col- lection of small towns, ‘tue moneys received tor excise fees will alsu be devoted to distribution for charitable purposes, and, to some extent, to the educational assistance of raged schools. This ase sisting private charitable enterprises with pullia moueys 18 a real economy, It saves much publio money to foster by subsidies the private exertioas | ana subscriptions, which relieves the pubite authori. ues, in @ great extent, from the expense of pur- chaslug sites, erecting baildtags and employing i witel prove 80 many protectors against the pauperism, Vagrancy, crime and vice of the future. And the effect of this system upon the political education of the people is benetictal; for where the regulation of charities 18 assumed exclusively by government, the people, finding themselves exciuded from direct and sympatuctic relations with weir management refram from taking that interest which they woul il the matter were not governmental Paupers and patients who seek public charity do so with only & desire of reiief, which they Know the government 1s no more than obeying its laws to give; but they who olfer themselves to the care of private iusuivuuons ett sentiments of sympathy, gratitude and hu. uanity. ‘The departments work together in accord and Without jeaiousies, The Mayor ts in constant com- | munication with each one, aud under recent legis- Jation has been directed to act in the Poltce and Health Boards as an adviser in affairs more dilrectly atfecting the people. He beconies, to A great extent, the balance wheel in the munielpal machinery. A practical unity thereby vrevatla throughout the departments, Had nothing else been gained by the restoration of locat government this fact would present cause for congratulation by the cilizens who remember former conflicts between the hybrid boards, not only oilicially, but in execu- tion of work which required concert of action. sug Recent iegisiation has created & Board of Street Openings, composed of saunicipal officials, in which en of both parties are represented, 1t will soon me their duty to exteud and widen several 18 and avenues; but as the primary cost of these improvements fails upon the city tt would probably not be expedient to commence the duty this year upon any expensive plain. Recent legislation has also legally strengtnened the oficial functions of the Superiutendent of Build- igs and of the Fire Marshal, aud has improved the pubilc safety by awarding the Fire Depariment tn- creased jurisdiction and practical regulauon over | the manulacture and sale of dangerous aud explo- sive substances. ‘The Mayor earnestly begs the Common Council approval to schemes for wooden pave. meuts, unless property-hoiders in rather quiet side sireets shouid petition for them. The wear and tear upon those already latd present unmistakabie arguments In the case of decay against tuet use in @ city of great tramic, Experience shows that the stone pavements are not ouly tbe most durable, but are satisfactory to Kesides, the use of any patent pave- ment ts an iajustice; and the Mayor iegaliy believes: is one agaiusi the charter; because the use of & patent pavement prevents competion, The resolu- ons usually are for A B’s or C D's wooden or spe- cial pavement, and at substantially an expressed rice, The charter demands competition and bide for work to be done, and awarus to the lowest bidder, How can there be competition for ® pavement for which only one person—@ Even when property owners petition tor wooden pavement, the resolution shouid read Jor a wooden pavement. In such a case the | eight or ten patentees of wooden pavements (each oue regarding his as the wooden pavemeut) coulda emer into competion and reduce the cost, and per- haps under competition do the work better nan if he had been by favoritism selected. In the Mayor's first message he referred to the fea- sibility of an elevated ratiway on arches across Streets. This measure has been adopted by the Legislature, under the auspices of various heads of city departments, and constitutes the pian known to the public as the Viaduct Railway. The speedy commencement of this enterprise will mark a great ork’s prosperity. The directorship of the company !s composed not only of gentiemen favorably known in this country and abroad as tinanciers, railway men and leading citt- | zens engaged in commeretal enterprises of magni- tude, but also of others who have studied to de- velop all inunicipal improvements, and have had ex- perience and practical knowledge by which te fur- Uther the impatient wishes of our Constituents re specting rapid transit, An evening newspaper, whose politics are notin ord With those of the cliy government, recently surveyed lis operations, and so well portrayed the future relations to tie city of all expected improve. ments that the Mayor will undoubtedly be pardoned for quoting from the editort When this (viaduct) road aupplies us with the means of rapid transit, as it will within tive years at the farthest; when & wea wall of solid granite enireles the faland and ts adorned Wil a row of plers and docks unequalled in tho worl : whem an avenue of from 160 to 250 teet in width begiris the city and affords the noblest opportunities for imposing architectural effects ax weil as for commercial usea; when the Fast River Bridge unites New York in closest bonds to her Brooklyn “bedroom,” and the bridge across the sem; with the enlarged, ven to our foreign commerce by the opening of fate channel to navigation by large steamers; with the completion of our facilities for transhipment at Harlem, ‘and with all the other incidental growths In the business ac- commodations of the metropolis—who will be bold enough to set limits to the weaith or the population that will be con. fenyated within tiveen minutes’ ride from the Battery ia Then we shall jnst begin to realize what an unequalled jomition for the site of a metropolis bas been given to New York. ‘The development of the beautiful will accompany that of the useful, and from Weatchenter to the Battery there will by mo} lease the eye und fill the mind with wonder and delight than can be seen in tho same terri tory anywhere else on the face of the earth, Before Paria can regain her lost beauty New York will offer to the travel- ler more wttractions, even in the way of architectural art, than were presented’ by these Parisian structures which had not become invested with the pecullar charms of historical Asoc iations, ji there were not a great political preponderance of one party in this city over the otier, so that the minority leaders could hopefully see their way to administering municipal atfairs in their turn, there would undoubtediy be less acrimonious critic made upon the operations of the citi government, Those who sip likely to obtain power tio not commonly forestall their own ection by im- peacety promises, And may it not also be mane that ess hostility would be showa the various heads of the city government if they had not become acel- dentally identified with State and national polities, and that their political statua as individuals really furnishes motive for attacks upon thelr fuoctions a8 public officials? ‘Throughout the past year numerous civic delega- tions froin cities aud towns have visited New York city In order to examine its municipal institutions, Men of both parties were represented among the delegations, Some of them came, as they wero frank enough to gamit, prejudictally predisposed. But (and after "making due allowance for the courtesy of the pleased guests) where prejudices had existed encomiums took their places, Indeed, the general feeling seemed to be one of pleasurable surprise that the city authorities were able to ac. complish so much under the many disadvantages to which the Mayor has heretofore referred. In conclusion, the Mayor asks the cltizens to loo around the city and observe for themselves If in its affairs there has not been marked tinprovement throughout the past year; if its heath has not been assured by the Intelligent vigilance of a competent Bowrd, and under ex- traordinary vicissitudes of temperatures if its streets have not been comparatively clean under disadvan- tages of popular heediessness about materials, Sweepings or garbage, or under the almost insuper. able dimeulues which, from our pecuilarly situated city limits, attend the speedy removal of offal, ma- nure and street deposits; if the policemen are not men whose appearance and dtscipline tm spre coniidence; i the firemen are not alert, viguant and effective im the per: formance of thelr perilous duties; if justice Is not impartially and effectively administered, and that tuo, as speedily as the proverblal law's delaw Ww!